Companies Act 2014 section 1417

Recognition of winding up orders of non-European Union states and Denmark

Section 1417 allows winding up orders made by courts in certain non-EU countries (and Denmark) to be recognised and enforced by the Irish High Court.

• Winding up orders from courts in recognised non-EU states (and Denmark) can be enforced by the Irish High Court as though the High Court had made the order itself
• An office copy of the foreign court order is sufficient evidence when applying to the High Court for enforcement
• The section applies only to companies incorporated outside Ireland, and the foreign state must be formally recognised by ministerial order
• EU Member States are excluded from recognition under this section, with the sole exception of Denmark, which has a special status outside EU insolvency cooperation rules